PSG in for Manchester United midfielder
The Spaniard's deal at Old Trafford expires at the end of the season and he is yet to agree to new terms and the Sun believes PSG are monitoring the situation closely with plans to swoop in and sign Herrera on a free transfer.
The paper claim PSG have already entered talks with the midfielder and are expected to sign him in the summer on a £150,000-a-week deal.
The 29-year-old has been a pivotal part of United's turnaround in fortunes under Ole Gunnar Solskjaer but now appears ready to leave the club for the French capital.
United had made some progress in talks over extending his stay at the club but the lure of a mega-money three-year deal at PSG has proved too much for Herrera to ignore.
Solskjaer still retains some hope he may be able to persuade Herrera to stay with the United boss making it one of his priorities over the coming months.
Losing him would be a huge blow for United, who have played him regularly this season. He is currently out injured but is expected to return to fitness from a hip injury after the international break to be in contention for their match with Watford.